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2010 (11) TMI 106 - AT - CustomsWaiver of pre-deposit – penalty – smuggling of new Mercedes Benz car which was imported without customs check and replaced by an old car – Car found in premises of importer - none of the learned Advocates are questioning the fact of smuggling out of the impugned Mercedes Benz car and replacement of the same in the Container Freight Station - none of the appellants have made out a prima facie case for total waiver of the requirement of the pre-deposit of penalty amounts – Directed to pre-deposit 10% of penalties
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